French tax revenue legal disputes' solution mechanism

These scholars believe that the first statement of the practice by encouraging dialogue between the taxpayer and the tax authorities to communicate in order to prevent the proliferation of means of tax litigation, it implements the right of citizens to file lawsuits of some flexible processing.

2 stages of judicial proceedings

Taxpayer tax judicial proceedings time-bound; when the tax authorities of the first life to be rejected, the taxpayer shall make a decision in the tax authorities within two months from the date of legal proceedings; if the tax authorities within the statutory period does not make any decision, then there is no time limit on legal proceedings.

In France, for historical reasons, on the direct tax base and sales tax by the Administrative Court to hear the proceedings, with stamp duty, indirect taxes and property taxes by the ordinary courts to hear the proceedings. Both aspects of the application of the provisions of the proceedings there was a distinction: ① taxpayers to file lawsuits in different ways. By the ordinary courts of tax litigation, the taxpayer who shall present a petition of judicial bailiff, the petition signed by a judicial bailiff shall be served upon the respondent of the tax authorities. Tax litigation by the Administrative Court accepted the taxpayer as long as the symbol of the court bailiff to the person submitting the simple instrument can claim, and then by the Bailiff to notify the respondent of the tax authorities when the taxpayer claims, should indicate the relevant facts and the cause of action, together with the tax authorities a copy of the decision is made. ② appeals the trial and different final requirements. For tax litigation before the Administrative Court, by a tax dispute occurred in the Administrative Court of Appeal to appeal the trial; Administrative Court of Appeal judgments, can also be submitted to the Executive Yuan for final assessment. For the ordinary courts, tax court cases, as the first instance by the large hospital where the trial Court to appeal the court to review. 1998 March 1 date, the Court of Appeal decision made on the tax proceedings can be submitted to the Court of Final Appeal Court.

Be noted that in French law, academia, many scholars are of the legal jurisdiction of the division of the Tax Court to challenge the practice. For example, JJ Bienvenu on a fundamental point out that this division is entirely caused by the historical traditions, are no longer in modern rationality. But some scholars believe that, due to the complexity of their indirect and inappropriate way of indirect taxes is likely to cause damage to property taxpayers, it will be the indirect tax disputes to ordinary courts can more effectively protect the rights of taxpayers. This is because, according to the French legal system, its own traditions, the ordinary courts have always played a protector of civil liberties and the role of property rights. Experience from practice, tax litigation cases, and cases continued to rise continued to extend the trial period, all require two types of jurisdiction of the court divided the practice of implementation of the reforms. One type of program is the establishment of a special tax judge to hear all types of tax disputes, to avoid the jurisdiction of the division of the differences arise, thereby enhancing the efficiency of tax litigation. Another option is to bring all of the tax Su Song Du assigned to ordinary courts, because all of the tax disputes are likely to affect taxpayers in different degrees of property rights; or are placed under the administrative court, because in practice have tried most of the tax litigation. But France's current legislative trends, the program was implemented two possibilities are not great. Because the Administrative Court and ordinary courts have been established within the tax case related to a special court hearing in the court system, tax litigation cases occurred within the hearing of professional trends; In addition, the tax case is different from the general administrative proceedings, it has a professional and complexity, which has prompted legislators to start thinking of the Council of State to make some changes in the organizational system. Therefore, in general, tax litigation cases, judicial settlement system changes are the first to the French Council of State shall establish a single tax system and reform the system of executive authorities was the premise of common sense.

Collection of tax revenue caused by the legal dispute settlement mechanism

The collection of tax revenue from the financial or two departments to carry out, there are two differences in specific practices. Taxes levied by the financial sector, including income tax, company tax, and local direct taxes. Tax collection of the specific measures taken before the financial sector by giving written notice to the taxpayers first, this is a necessary statutory procedures. The rule should be made at least 20 days prior to collection actions issued, otherwise, the financial sector taxation that may arise in the future proceedings will be found in violation of legal procedures and lost. Taxpayers are obliged to inform in writing to the finance department under the specified number of taxes paid. Refuses to perform for the taxpayers to pay tax, financial departments to implement the law to taxpayers in general enforcement measures. In order to protect the financial interests of the state, the law also provides that the state treasury for tax privileged tax collection, such as direct tax, business tax, the finance department can also exercise the right of subrogation